Mislim da bi ovo bilo prikladno rešenje pošto pretpostavljam da opisna varijanta ne pomaže.. "legal entities having an obligation to.." ili, češće u ovom kontekstu "legal entities required to..."

http://www.iasplus.com/iasplus/0807dpreportingentity.pdf
On 29 May 2008, the International Accounting Standards Board (IASB) published a Discussion Paper (DP) Preliminary Views on an improved Conceptual Framework for Financial Reporting – The Reporting Entity.
a reporting entity should be described as ‘a circumscribed area of business activities of interest to present and potential equity investors, lenders and other capital providers’. It also suggests that a reporting entity should not be limited to business activities that are structured as legal entities – so that sole proprietorships, partnerships, associations and groups of entities would fall within this description.

http://www.fasb.org/cs/BlobServer?blobcol=urldata&blobtable=...
Conceptual Framework for Financial Reporting:
The Reporting Entity